Ready to hit the road for another successful year of business? Before you do, make sure IRS Form 2290 is at the top of your compliance checklist. Mastering the essentials of this crucial filing can save you time, money, and unnecessary stress.

Before we get into the best practices, let's first understand what IRS Form 2290 is and why it's important.

What it is

IRS Form 2290 is used to report and pay the heavy vehicle use tax (HVUT) for vehicles with a gross weight of 55,000 pounds or more.

Why it matters

Proof of payment of this tax is required to register your heavy vehicles with your state agency.

Prompt and accurate payment avoids IRS penalties and interest for late filing and ensures compliance with federal tax regulations.

Plus, e-filing speeds up processing and reduces errors.

Now that we understand the importance of timely and accurate filing, let's look at the key dates to keep in mind for filing your Form 2290.

When to file

Filing season opened July 1, 2025. The deadline for payment is September 2, 2025 (extended this year due to Labor Day weekend).

File early to avoid system slowdowns and last-minute issues.

What you need

Gather these essentials before filing:

• Employer identification number (EIN)
• Vehicle identification number (VIN)
• Taxable gross weight of each vehicle
• First use month of the vehicle

With all the necessary information at hand, let's move on to filing your Form 2290.

How to file

If you have 25 or more vehicles, e-filing your 2290 is a must (it’s required by the IRS).

Use IRS-approved e-file providers for faster Schedule 1 processing.

Remember to double-check EIN and VIN entries to avoid rejections.

Common mistakes to avoid

To ensure a smooth filing process, it's also important to be aware of common mistakes that can occur. Double-check your submissions to avoid the following common errors:

• Filing with incorrect EIN or VIN
• Using the wrong form/tax year
• Missing the filing deadline
• Not retaining a copy of Schedule 1

Special cases

While the general filing process is straightforward, there are special cases to be aware of.

Tax can be suspended for vehicles driven less than 5,000 miles (7,500 for agricultural use) during the tax year.

Logging vehicles may be eligible for reduced tax rates.

Amended returns are required for weight changes or mileage threshold exceedance.

The bottom line

Following these best practices can simplify your tax process, streamline vehicle registration, and keep your trucks on the road.